Exchange rate as the price of money in the Russian Federation

The article deals with the issue of the exchange rate as the price of money in the Russian Federation. The paper describes the understanding of the money price relative to the exchange rate of foreign currency on the territory of the Russian Federation and the current situation in the legal regulation of the price of foreign currency with the principle of determining the price of goods for the effective determination of the profit of the organization for calculating the amount of income tax. The discrepancy in the legal regulations of the price of money regarding the possibility of selling (acquiring) foreign currency at the established exchange rate has been revealed.